Dragon Ball Z: Kakarot has a very deep and interesting character customization system that offers a bunch of options. The RPG style gameplay was pretty well received on launch. The game has a ton of variability for crafting the ultimate Z warrior, and that makes it one of the best games about the popular anime property.
One of these additions were in the form of Gifts in Dragon Ball Z: Kakarot. The game hands these items out as a reward for completing story missions and side quests, and players are meant to use them to increase the level of their Soul Emblems. Then you can place Soul Emblems on Community Boards for various rewards. Players can gain some pretty nice boosts in power by using the Gifts in Dragon Ball Z: Kakarot via the community board.
Pay close attention to what bonus each Soul Emblem changes, as the effects can be different per item. If you want to focus on a melee-heavy playstyle, focus on gifts that give you boosts in that area.
To level up your Soul Emblems using gifts, you need to go into the main menu, and select the Community tab. Select the Soul Emblem option to begin redeeming your items. Whenever you open this menu, you can then select gift items to gain stat boosts.
Farming these items is pretty simple, just play the game. The player will usually get Gift items for completing missions and exploring the world. For the most common drops, go for the side missions and you can farm plenty of them. You may find some out in the world hidden in various places, keep that in mind. You might also want to consider the various ways to farm gift items in the game as well.